Recent News

The Division of Tax Appeals (DTA) has recently converted its website and is in the process of updating its content. This may result in minor and temporary technical difficulties. If you experience any problems or have any concerns regarding the website, please contact DTA at (518) 266-3000.

Determinations, Decisions & Orders

Browse recent Tribunal Decisions, Administrative Law Judge Determinations or Orders, former State Tax Commission Decisions, or the monthly Dockets.

Who We Are

The Division of Tax Appeals was created by the Legislature in 1986 as an independent and impartial body for the resolution of tax and licensing disputes. It is headed by the Tax Appeals Tribunal which is comprised of three Commissioners appointed by the Governor and confirmed by the State Senate.

What We Do

The Commissioners are appointed for nine-year terms. One of the Commissioners is designated the President of the Tribunal by the Governor and is responsible for the administration of the Tribunal and the Division of Tax Appeals as a whole.